28 April 2014
If he is not covered under any clauses of RCM, every person is required to apply for Service Tax Regn. as and when his receipts exceeds Rs. 9 lacs.
28 April 2014
actually it depends in this case. if the authorized service center is using the brand name of another person (the company for whom your client is the authorized service center), then the service tax shall apply ab initio and Rs 9 lakh limit wont apply.